THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

COMMISSIONER OF INCOME TAX vs. DR T.M.A. PAI FOUNDATION

Bench: S.SUJATHA,VINEET KOTHARI

104 …RESPONDENT (BY SRI.S PARTHASARATHI & SMT.SHEETAL BORKAR, ADVS.) ***** THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260- A OF INCOME TAX ACT 1961, WITH A PRAYER TO I. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN II.TO Date of Judgment 14-08-2018 I.T.A.No.243/2010 Commissioner of Income Tax & Another Vs. Dr.T.M.A.Pai Foundation 2/21 ALLOW THE APPEAL AND TO PASS

DR SWAMY MANJUNATH S T vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

104. DR NIKITA K JAIN D/O KAILASH CHAND JAIN AGED 26 YEARS ASHIRWAD NO 4-5 WEST LINK ROAD, 3RD CROSS, MALLESHWARAM BANGALORE - 560003 105. DR SNEHA PRIYA PRABHAKAR D/O MITHAIAH PRABHARKAR AGED 28 YEARS NO 59 KAMAL PANDURANGANAGAR OPP HDFC AREKERE BANNERGHATTA ROAD, BANGALORE - 560007 106. DR ANGEL CHAM PHILIP D/O P M PHILIPOSE AGED 29 YEARS MALATHARAYIL HOUSE

DR ARJUN KALASAPUR vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

104. DR NIKITA K JAIN D/O KAILASH CHAND JAIN AGED 26 YEARS ASHIRWAD NO 4-5 WEST LINK ROAD, 3RD CROSS, MALLESHWARAM BANGALORE - 560003 105. DR SNEHA PRIYA PRABHAKAR D/O MITHAIAH PRABHARKAR AGED 28 YEARS NO 59 KAMAL PANDURANGANAGAR OPP HDFC AREKERE BANNERGHATTA ROAD, BANGALORE - 560007 106. DR ANGEL CHAM PHILIP D/O P M PHILIPOSE AGED 29 YEARS MALATHARAYIL HOUSE

DR. MADHAVA. M. vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

104. DR NIKITA K JAIN D/O KAILASH CHAND JAIN AGED 26 YEARS ASHIRWAD NO 4-5 WEST LINK ROAD, 3RD CROSS, MALLESHWARAM BANGALORE - 560003 105. DR SNEHA PRIYA PRABHAKAR D/O MITHAIAH PRABHARKAR AGED 28 YEARS NO 59 KAMAL PANDURANGANAGAR OPP HDFC AREKERE BANNERGHATTA ROAD, BANGALORE - 560007 106. DR ANGEL CHAM PHILIP D/O P M PHILIPOSE AGED 29 YEARS MALATHARAYIL HOUSE

DR PRESTEENA MATHEW vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

104. DR NIKITA K JAIN D/O KAILASH CHAND JAIN AGED 26 YEARS ASHIRWAD NO 4-5 WEST LINK ROAD, 3RD CROSS, MALLESHWARAM BANGALORE - 560003 105. DR SNEHA PRIYA PRABHAKAR D/O MITHAIAH PRABHARKAR AGED 28 YEARS NO 59 KAMAL PANDURANGANAGAR OPP HDFC AREKERE BANNERGHATTA ROAD, BANGALORE - 560007 106. DR ANGEL CHAM PHILIP D/O P M PHILIPOSE AGED 29 YEARS MALATHARAYIL HOUSE

DR SHARATH B RAJU vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice Krishna S.Dixit

104. DR NIKITA K JAIN D/O KAILASH CHAND JAIN AGED 26 YEARS ASHIRWAD NO 4-5 WEST LINK ROAD, 3RD CROSS, MALLESHWARAM BANGALORE - 560003 105. DR SNEHA PRIYA PRABHAKAR D/O MITHAIAH PRABHARKAR AGED 28 YEARS NO 59 KAMAL PANDURANGANAGAR OPP HDFC AREKERE BANNERGHATTA ROAD, BANGALORE - 560007 106. DR ANGEL CHAM PHILIP D/O P M PHILIPOSE AGED 29 YEARS MALATHARAYIL HOUSE

THE COMMISSIONER OF INCOME - TAX vs. M/S BIOCON LTD.,

In the result, we do not find any merit in this

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

gains' of business'?. The Special bench of the tribunal by an order dated 16.07.2013 while answering the reference inter alia held different amount of between the market value and the face value at which shares are allotted are part of remuneration, which are paid to the employees in order to compensate them for the continuity of their services

M/S ARASOR CORPORATION vs. M/S XALTED INFORMATION SYSTEMS PVT LTD

Bench: ANAND BYRAREDDY

capital stock; provided, however, that subsection (i) of this section shall not apply to nonstock corporations. 29 8 Del. C. 1953, § 312; 56 Del. Laws, c.50; 59 Del. Laws, c. 106, § 16; 64 Del. Laws, c. 112, § 56; 66 Del. Laws, c. 352, §11; 68 Del. Laws, c. 163, § 2; 70 Del. Laws, c. 587, § 29, 30; 73 Del. Laws

R JANARDHANA BABU vs. THE MANAGING DIRECTOR

Accordingly, the writ petitions are allowed

Bench: The Hon’Ble Mr. Justice B. Veerappa

capital, but the workman should also be entitled to participate in it. 103 11. Learned senior counsel for the petitioners relied upon the following judgments with regard to “Transfer was malafide”: (i) The Judgment of the Bombay High Court in the case of STANDARD CHARTERED BANK LIMITED, MUMBAI .vs. GRINDLAYS BANK EMPLOYEES UNION, MUMBAI AND ANOTHER reported

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

gainful employment except his influence in political background of his grand father, father, uncle, whereas the respondent No.2 - A.Manju is a qualified law graduate and Ex-Minister and Ex-member of various organization was contested and succeeded against JDS. The BJP had expected the Hassan constituency to be the winning constituency. The respondent No.1 while filing his nomination

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER